會計科目中英文對照表

1、企企業(yè)業(yè)會會計計制制度度會會計計科科目目中中英英文文對對照照表表編編號號科科目目名名稱稱中中 文文英英 文文一一、資資產(chǎn)產(chǎn)類類AssetsAssets流動資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款Cashinbank1009其他貨幣資金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902銀行本票Cashierscheque100903銀行匯票Bankdraft100904信用卡Creditcard100905信用證保證金L/CGuaranteede

2、posits100906存出投資款Refundabledeposits1101短期投資Short-terminvestments110101股票Short-terminvestments-stock110102債券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110104其他Short-terminvestments-other1102短期投資跌價準(zhǔn)備Short-terminvestmentsfallingpricereserves1111應(yīng)收票據(jù)Notereceivable銀行承

3、兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應(yīng)收股利Dividendreceivable1122應(yīng)收利息Interestreceivable1131應(yīng)收賬款A(yù)ccountreceivable1133其他應(yīng)收款Othernotesreceivable1141壞賬準(zhǔn)備Baddebtreserves1151預(yù)付賬款A(yù)dvancemoney1161應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories1201物資采購Suppliespurchasing1211原材料Rawmaterials1221

4、包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差異Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫存商品Finishedgoods1244商品進(jìn)銷差價Differencesbetweenpurchasingandsellingprice編編號號科科目目名名稱稱中中 文文英英 文文1251委托加工物資Workinprocess-outsourced1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis1271受托代銷商品Commiss

5、ionedandsellthegoodsonacommissionbasis1281存貨跌價準(zhǔn)備Inventoryfallingpricereserves1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages1301待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment1401長期股權(quán)投資Long-terminvestmentonstocks140101股票投資Investmentonstocks140102其他股權(quán)投資Otherinvestmentonstocks1402長期債權(quán)投資Long-t

6、erminvestmentonbonds140201債券投資Investmentonbonds140202其他債權(quán)投資Otherinvestmentonbonds1421長期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserve債權(quán)投資減值準(zhǔn)備Bcreditorsrightsinvestmentdepreciationreserves1431委托貸款Entrustloans143101本金Principal143102利息Interest143103減值準(zhǔn)備De

7、preciationreserves1501固定資產(chǎn)Fixedassets房屋建筑物BuildingStructure機(jī)器設(shè)備Machineryequipment運輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement1502累計折舊Accumulateddepreciation1505固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationrese

8、rves1601工程物資Projectgoodsandmaterial160101專用材料Special-purposematerial160102專用設(shè)備Special-purposeequipment160103預(yù)付大型設(shè)備款Prepaymentsforequipment160104為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinn

9、ovationproject大修理工程Generaloverhaulproject編編號號科科目目名名稱稱中中 文文英英 文文1605在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves1701固定資產(chǎn)清理Liquidationoffixedassets1801無形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽Goodwill1805無形資產(chǎn)減值準(zhǔn)備IntangibleAssetsdepreciation

10、reserves專利權(quán)減值準(zhǔn)備Patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademarkrightsdepreciationreserves1815未確認(rèn)融資費用Unacknowledgedfinancialcharges1901長期待攤費用Long-termdeferredandprepaidexpenses1911待處理財產(chǎn)損溢Waitdealassetslossorincome191101待處理流動資產(chǎn)損溢Waitdealintangibleassetslossorincome191102待處理固定資產(chǎn)損溢Waitdealfixedassetslos

11、sorincome二二、負(fù)負(fù)債債類類 LiabilityLiability 短期負(fù)債Currentliability2101短期借款Short-termborrowing2111應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance2121應(yīng)付賬款A(yù)ccountpayable2131預(yù)收賬款Depositreceived2141代銷商品款Proxysalegoodsrevenue2151應(yīng)付工資Accruedwages2153應(yīng)付福利費Accruedwelfarism2161應(yīng)付股利Dividendspayable2171應(yīng)交稅金Ta

12、xpayable217101應(yīng)交增值稅valueaddedtaxpayable21710101進(jìn)項稅額WithholdingsonVAT21710102已交稅金Payingtax21710103轉(zhuǎn)出未交增值稅UnpaidVATchangeover21710104減免稅款Taxdeduction21710105銷項稅額SubstitutedmoneyonVAT21710106出口退稅Taxreimbursementforexport21710107進(jìn)項稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT編編號號科科目目名名稱稱中中 文文英英 文文21710108出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額

13、Exportdeductdomesticsalesgoodstax21710109轉(zhuǎn)出多交增值稅OverpaidVATchangeover21710110未交增值稅UnpaidVAT217102應(yīng)交營業(yè)稅Businesstaxpayable217103應(yīng)交消費稅Consumptiontaxpayable217104應(yīng)交資源稅Resourcestaxpayable217105應(yīng)交所得稅Incometaxpayable217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable217107應(yīng)交城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcitie

14、spayable217108應(yīng)交房產(chǎn)稅Housingpropertytaxpayable217109應(yīng)交土地使用稅Tenuretaxpayable217110應(yīng)交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable217111應(yīng)交個人所得稅Personalincometaxpayable2176其他應(yīng)交款Otherfundinconformitywithpaying2181其他應(yīng)付款Otherpayables2191預(yù)提費用Drawingexpenseinadvance其他負(fù)債Otherliabilities2201待轉(zhuǎn)資產(chǎn)價值Pen

15、dingchangeroverassetsvalue2211預(yù)計負(fù)債Anticipationliabilities長期負(fù)債Long-termLiabilities2301長期借款Long-termloans一年內(nèi)到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear2311應(yīng)付債券Bondspayable231101債券面值Facevalue,Parvalue231102債券溢價Premiumonbonds231103債券折價Discountonbonds231104應(yīng)計利息Accruedinter

16、est2321長期應(yīng)付款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長期應(yīng)付Long-termaccountpayableduewithinoneyear一年后到期的長期應(yīng)付Long-termaccountpayableoveroneyear2331專項應(yīng)付款Specialpayable一年內(nèi)到期的專項應(yīng)付Long-termspecialpayableduewithinoneyear一年后到期的專項應(yīng)付Long-termspecialpayableoveroneyear2341遞延稅款Deferraltaxes編

17、編號號科科目目名名稱稱中中 文文英英 文文三三、所所有有者者權(quán)權(quán)益益類類 OwnersOwners EquityEquity資本Capita3101實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock3103已歸還投資InvestmentReturned公積3111資本公積Capitalreserve311101資本(或股本)溢價Cpital(orStock)premium311102接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonatereserve311103股權(quán)投資準(zhǔn)備Stockrightinve

18、stmentreserves311105撥款轉(zhuǎn)入Allocatesumschangeoverin311106外幣資本折算差額Foreigncurrencycapital311107其他資本公積Othercapitalreserve3121盈余公積Surplusreserves312101法定盈余公積Legalsurplus312102任意盈余公積Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104儲備基金Reservefund312105企業(yè)發(fā)展基金Enterpriseexpensionfund312106利潤歸還投資Profit

19、scapitalizadonreturnofinvestment利潤Profits3131本年利潤C(jī)urrentyearprofits3141利潤分配Profitdistribution314101其他轉(zhuǎn)入Otherchengeoverin314102提取法定盈余公積Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取儲備基金Withdrawalreservefund314105提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion314106提取職工獎勵及福

20、利基金Withdrawalstaffandworkersbonusandwelfarefund314107利潤歸還投資Profitscapitalizadonreturnofinvestment314108應(yīng)付優(yōu)先股股利PreferredStockdividendspayable314109提取任意盈余公積Withdrawalothercommonaccumulationfund314110應(yīng)付普通股股利CommonStockdividendspayable314111轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)31411

21、5未分配利潤Undistributedprofit四四、成成本本類類 Cost4101生產(chǎn)成本Costofmanufacture410101基本生產(chǎn)成本Basecostofmanufacture410102輔助生產(chǎn)成本Auxiliarycostofmanufacture4105制造費用Manufacturingoverhead編編號號科科目目名名稱稱中中 文文英英 文文材料費Materials管理人員工資ExecutiveSalaries獎金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費Outsourcingfee福利費Employeebenefits/welf

22、are會議費Coferemce加班餐費Specialduties市內(nèi)交通費Businesstraveling通訊費Correspondence電話費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent管理費Maintenance車輛維護(hù)費Vehiclesmaintenance油料費Vehiclesmaintenance培訓(xùn)費Educationandtraining接待費Entertainment圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續(xù)費Commission雜費S

23、undrycharges折舊費Depreciationexpense機(jī)物料消耗Articleofconsumption勞動保護(hù)費Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation4107勞務(wù)成本Servicecosts五五、損損益益類類ProfitProfit andand lossloss 收入Income業(yè)務(wù)收入OPERATINGINCOME5101主營業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue服務(wù)收入Servicerevenue5102其他業(yè)務(wù)收入Otheroperatingrevenue材

24、料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue編編號號科科目目名名稱稱中中 文文英英 文文返還所得稅Reimbursementofincometax其他收入Otherrevenue5201投資收益Investmentincome短期投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves5203補(bǔ)貼收入Subsidizerevenue國家扶持補(bǔ)貼收入

25、Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue5301營業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenuecharges5401主營業(yè)務(wù)成本Opera

26、tingcosts產(chǎn)品銷售成本Costofgoodssold服務(wù)成本Costofservice5402主營業(yè)務(wù)稅金及附加Taxandassociatecharge營業(yè)稅Salestax消費稅Consumptiontax城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其他業(yè)務(wù)支出Otherbusinessexpense銷售其他材料成本Othercostofmaterialsale其他勞務(wù)成本Othercostofservice其他業(yè)務(wù)稅金及附加費Othertaxandassociatecharge費用Expenses5501營業(yè)費用Operatingexpenses代銷手續(xù)費Consignmentcommissioncharge運雜費Transpotation保險費Insurancepremium展覽費Exhibitionfees廣告費Advertisingfees編編號號科科目目名名稱稱中中 文文英英 文文5502管理費用Adminisstrativeexpenses職工工資StaffSalaries修理費Repaircharge低值易耗攤銷Articleofconsumption辦公費Offi